FINANCIAL STATEMENT ANALYSIS IN ALBANIA - A SURVEY OF ITS APPLICABILITY AMONG DIFFERENT USERS' CLASS AND THE DIFFERENCES FROM THE DEVELOPED COUNTRIES

Rezarta Perri () and Ingrid Shuli ()
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Rezarta Perri: University of Tirana, Department of Accounting
Ingrid Shuli: Assistant Professor in the University of Tirana, Department of Accounting

Journal Articles, 2009, 35-48

Abstract: This paper focuses in the use of the financial ratios by different groups of users. Using questionnaires and based on a comparative analysis among four different groups of users and similarities and differences between Albania and USA we find that the variability among the different groups is much higher than that across countries. We find similarities in the interests of the credit analysts and the Certified Public Accountants on one hand and financial consultants and financial directors/employees on the other, arguing that this could be explained by the proximity of their professional focus on the financial ratios. Nevertheless, the credit analysts, the CPAs and the financial employees demonstrate quite similar interests on the financial ratios, respectively on the capital structure, the liquidity and the profitability ratios, regardless of the country in which they work.

Keywords: financial ratio; financial statement analysis (search for similar items in EconPapers)
JEL-codes: G20 G29 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:cmk:journl:y:2009:p:35-48

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